During the first month of operations (MayMay 20162016), Spahr Music Spahr Music Corporation completed the following selected transactions: LOADING... (Click the icon to view the transaction data.) Requirements 1. Record each transaction directly in the T-accounts without using a journal. Use the letters to identify the transactions. 2. Prepare the trial balance of Spahr Music Corporation May 2016

a.	The business received cash of $50,000 and a building with a fair value of $106,000. The corporation issued common stock to the stockholders.
b.	Borrowed $63,000 from the bank; signed a note payable.
c.	Paid $44,000 for music equipment.
d.	Purchased supplies on account, $210.
e.	Paid employees' salaries, $5,900.
f.	Received $3,700 for music services performed for customers.
g.	Performed services for customers on account, $13,100.
h.	Paid $200 of the account payable created in transaction d.
i.	Received a $600 bill for utilities expense that will be paid in the near future.
j.	Received cash on account, $1,700.
k.	Paid the following cash expenses: (1) rent, $1,200; (2) advertising, $300 .